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随着邮电通信企业经济核标制的推行,1985年邮电通信企业实行了第二步“利改税”。中央对邮电企业采取优惠的政策,规定只上缴国家10％所得税。税后利润即为企业的自有资金,分配和使用好这一资金,对发展邮电通信事业和职工的个人利益有着重大的关系。1985年在自有资金分配上,邮电部仍采用利润分成的办法;邮电部规定五专业税后利润上缴部30％,市话税后利润全数留企业。分配资金的比例:五专业为生产发展基金60％,职工福利基金20％,职工奖励基金20％。市话为生产发展基金70％,职工福利基金10％,职工奖励基金20％。自有资金按规定上缴15％能源交通基金后,百元利润省邮电局所得三项基金数为:
With the implementation of the economic auditing system of post and telecommunications enterprises, post and telecommunications enterprises implemented the second step of “profit-tax reform” in 1985. The Central Government has adopted preferential policies on postal and telecommunications enterprises and stipulated that only 10% of the state’s income tax should be turned over to the state. Profit after tax is the self-owned fund of the enterprise. The funds allocated and used well are of great importance to the development of the personal interests of post and telecommunications businesses and employees. In 1985, the distribution of its own funds, the Ministry of Posts and Telecommunications is still using the method of profit sharing; Ministry of Posts and Telecommunications provides five professional post-tax profits of 30% of the Ministry of pay, after-tax profit of the city leave all enterprises. The proportion of funds allocated: five professional development fund for the production of 60%, employee benefits fund 20%, employee incentive fund 20%. Local words for the production development fund 70%, employee benefits fund 10%, employee incentive fund 20%. After the self-owned funds turned over to the 15% energy transportation fund according to the regulations, the profit of 100 yuan will be calculated as the following: